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the Maine Revised Statutes
2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 837: CRIMINAL OFFENSES
36 §5334. Venue
Universal Citation:
36 ME Rev Stat § 5334 (2011 through 125th Legis)
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Part 8: INCOME TAXES
§5334. Venue
A violation of this Part is deemed to have been committed in part in Kennebec County. Prosecution may be brought in any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the violation was committed. [2009, c. 434, §80 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). 1973, c. 567, §20 (AMD). 1979, c. 701, §34 (RPR). 2009, c. 434, §80 (AMD).
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